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资本成本估算技术研究成果综述 被引量:1

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摘要 本文通过对2000年以来有关资本成本的研究文献进行梳理,总结了股权资本成本估算技术的应用情况、估算结果和研究视角,认为以股利折现模型为基础的估算方法的使用将成为趋势,并对资本成本的进一步研究提出了相关建议。
作者 韩录
出处 《财会月刊(中)》 2010年第6期89-91,共3页 finance and accounting monthly
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